( 1. ) CHALLENGE in this petition filed under Articles 226 and 227 of the Constitution of India by the petitioner is to an order dated March 29, 2000, passed by the Additional Commissioner, Commercial Tax, Indore, in its revisional jurisdiction. Facts in brief that led to passing of impugned order and then this writ need mention.

( 2. ) PETITIONER is engaged in the business of manufacture and sale of basic drugs which are used in manufacture of medicines. Petitioner is subjected to payment of State sales tax as also Central sales tax under the State sales tax laws and Central sales tax laws. The petitioner is registered as dealer under both the Acts, i. e. , Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 and Central Sales Tax Act, 1956.

( 3. ) THE petitioner was assessed to Central sales tax for the period April 1, 1994 to March 31, 1995 by the assessing officer by its order dated June 22, 1998 (annexure E ). Since on certain transactions, the petitioner could not file forms C and H, and hence, they could not get the benefit of concessional rate of tax for want of forms C and H. The petitioner felt aggrieved of an assessment order on certain issues including the one relating to